Georgia has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
Georgia has designated 260 Qualified Opportunity Zones, which is 140 more than the United States median of 120, and 107 more than the United States average of 153. These zones are located in 79 different counties, out of a possible 159 total counties that exist within the state. Opportunity Funds can invest in 50% of the counties in Georgia.
Fulton County houses the largest number of zones within the state at 27, which is 11 higher than the next most represented county in the state.
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